https://www.taxtmi.com/caselaws?id=218205 A TDS default determination under sections 201(1) and 201(1A) must rest on a speaking order with proper computation and recorded reasons. Where the Assessing Officer's order is cryptic and the appellate authority has not cured that defect, the determination is unsustainable. The Tribunal therefore set aside the impugned appellate order and restored the matter to the Assessing Officer for fresh adjudication after granting the assessee an effective opportunity of hearing and passing a speaking order in accordance with procedure. en-us Fri, 08 Jun 2012 00:00:00 +0530 Wed, 07 Nov 2012 01:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218205 A TDS default determination under sections 201(1) and 201(1A) must rest on a speaking order with proper computation and recorded reasons. Where the Assessing Officer's order is cryptic and the appellate authority has not cured that defect, the determination is unsustainable. The Tribunal therefore set aside the impugned appellate order and restored the matter to the Assessing Officer for fresh adjudication after granting the assessee an effective opportunity of hearing and passing a speaking order in accordance with procedure. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218205